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The affordability schedule determines who is subject to the requirement imposed on adults in Massachusetts to purchase health insurance, if it is affordable, or pay state tax penalties. It dictates, for different family configurations and income levels, the monthly amount that the Connector Board determines is affordable for people to pay for health coverage. Since the first affordability schedule was adopted in 2007, the Connector Board has voted to increase the schedule each year, at least for people at higher income levels, to maintain the reach of the individual mandate. By doing so, the Connector has determined that it is reasonable public policy to require individuals, couples, and families to pay an increasing percentage of their income for health insurance or face a tax penalty. At some income and age categories, the affordability schedule could now require a couple or family to pay as much as 13-15 percent of their annual income for health insurance (although it is much lower for most income levels).
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